Other General Expense |
Expense |
6360 |
Expenditures that can not be properly classified under any other general expense code. Use: Use of this code must be infrequent. |
Supplies - Durable |
Expense |
6560 |
Expenditures for supplies with a useful life of two or more years and cost less than $5,000.00. Use: Chairs, tables, microwave, microscope, whiteboard, safety equipment, etc. Items coded 6560 are not recognized as capital. |
Budget - General Expense |
Expense |
6900 |
Used to budget general expense where detail is not required. Use: Budget only. |
Additional Comp Min Benefits |
Expense |
5450 |
Additional compensation (severance, work separate from duties) and other items. Min fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Fees - Equipment Insurance |
Expense |
6180 |
Expenditures for fees for non-vehicular equipment. Use: External vendors |
Finance Lease -Vehicles |
Expense |
3745 |
Used when acquiring or recording vehicle leases that exceed the capital threshold. Will generate capitalization entries on asset object code. Will result in a capital asset record in CAM. |
Gift In Kind - Non Capital Expense |
Expense |
6410 |
Non Capital expense offset to Gift in Kind income. Use: This code must always be in balance with the gift income object code |
Interdept - Parking Assessment Tax |
Expense |
6728 |
Parking Assessment Tax related to an approved PAR (Project Approval Request). Central Use Only. |
Extension Association - Skilled Trades |
Expense |
5260 |
CORNELL COOPERATIVE EXTENSION USE ONLY. Salary for NYS Extension Association skilled trades (printing, farm workers). Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Cost of Benefits: Employee/Dept Contribu |
Expense |
5920 |
To record employee or departmental contribution to university-provided employee benefits. For example: employee contributions or COBRA payments to health insurance premiums. These expense reimbursements will normally be made to a university benefit pool account. |
Subsistence-Program Participant |
Expense |
9094 |
Non-compensatory payments to support subsistence exp to enable an individual's participation in a univ program. Not to be used for employees or where delivery of service is required. For use only on sponsored awards issued prior to the applicability of 2 CFR 200. |
Academic - Assistant Professor |
Expense |
5020 |
Salary for Assistant professors. Max fringe rate -- see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Svc-Advance Spons Sub over $25K |
Expense |
6651 |
Amounts advanced for subawards where sponsor billing is allowed. This code is excluded from the calculation of MTDC indirect costs. The first $25,000 advanced on a subcontract is recorded with object code 6661. Use: For use in fund CG accounts only. Subaward agreement through OSP is needed. |
FIN AID-Stipends - Graduate Fellowship |
Expense |
8100 |
Payment of stipend for CU graduate fellows and trainees. Normally paid via the Student Financial System. Excludes payments for professional and non-degree students. Use: graduate fellowship and traineeship stipends |
Services - Publications Cost |
Expense |
6641 |
Expenditures for publishing. Use: Page charges |
Employee Benefits - Endowed Full Rate |
Expense |
5600 |
Endowed College maximum fringe rate benefit charges. see KFS Labor Distribution Table Labor Benefits Calculation table for fringe rate % |
Depreciation - Moveable Equip |
Expense |
6303 |
Allowable decrease in value of property or equipment. Use: Use limited to the Division of Financial Affairs. |
Compensation In Respect Decedent |
Expense |
6365 |
Used to refund insurance premiums to estates. Use: Use limited to the Division of Financial Affairs. |
Supplies - Equip L/T Cap Threshold |
Expense |
6561 |
Equipment purchased that costs less than the capital threshold but is required to be inventoried. (Example: Jet Propulsion Laboratory requires equipment purchased >= $1,000 be inventoried. Use object code 6561 and request that the item be tagged.) |
Budget - CG Limitation of Funds |
Expense |
6905 |
Budget C&G: Used to record limitations of funding by an agency/sponsor. The line item budget is entered as proposed and the limitation is recorded as a negative on 6905. i.e. We may budget $500,000, but the agency may only award $350,000 at this time and then provide the $150,000 at a future date. |